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ATA/137/1997•Geneva scholarship law: determination of family income
ATA/137/1997Corte di giustizia / Camera amministrativa19 feb 1997Other
Estratto da Omnilex
The decision interprets Art. 17 let. a LEE for scholarship assessment. It holds that the family determining income consists of the income of the respondent and spouse, absent separation of bodies, after deduction of family allowances received within the limits set by Geneva family-allowance law. It further states that gross income under Art. 17 let. a LEE corresponds to the gross income communicated by the tax administration, with no room for an alternative definition based on the statutory text or legislative history.
Art. 17 let. a LEE; determination of family income for scholarship purposes; the family determining income comprises the incomes of the respondent and spouse, absent separation of bodies, less family allowances received up to the limit fixed by cantonal family-allowance legislation. Gross income within the meaning of Art. 17 let. a LEE is the gross income communicated by the tax administration; the statutory text and preparatory materials exclude any different concept of determining income.
Descripteurs
BOURSE D'ETUDES; REVENU DETERMINANT; FAMILLE; IP
Normes
LEE.17 litt.a
Résumé
Par revenu déterminant du groupe familiale au sens de l'art. 17 litt. a, il faut entendre les revenus du répondant et de son conjoint, dans la mesure où il n'y a pas séparation de corps, après déduction du total des allocations familiales reçues jusqu'à concurrence du montant fixé par la législation genevoise sur les allocations familiales. Le revenu brut au sens de l'article 17 lettre a LEE correspond au revenu brut tel que communiqué par l'administration fiscale. Le texte de loi et les travaux parlementaires ne laissent pas la place à une autre conception du revenu déterminant.
Estratto da Omnilex
How is the family determining income under Art. 17 let. a LEE calculated?
It comprises the income of the respondent and their spouse, unless there is a separation of bodies, minus the total family allowances received up to the amount fixed by Geneva family-allowance legislation.
The wording of Art. 17 let. a LEE and the legislative materials do not permit a different understanding of determining income.
What is meant by gross income under Art. 17 let. a LEE?
Gross income means the gross income as communicated by the tax administration.
The court held that the statutory text and the parliamentary travaux do not leave room for another conception of determining income.
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